Statute
Section FM 33 — Income Tax Act 2007: When membership is reduced
Text of the provision Official document
FM 33 When membership is reduced A consolidated group continues to exist if the number of group companies is reduced to 1 company, but if the consolidated group has no company at any time, the consolidated group no longer exists. Defined in this Act: company , consolidated group , Compare: 2004 No 35 s FD 8(9)
Official source: legislation.govt.nz
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